Memorandum Findings of Fact and Opinion
TYSON, Judge:
This proceeding involves an income tax deficiency of $3,602.24 determined by respondent against the petitioner for the calendar year 1941.
It is alleged in the petition that respondent erred in increasing petitioner's business income for the calendar year 1941 by the net amount of $10,758.71, resulting from his erroneous determination (1) that petitioner constructively received income in the amount...
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